But most consumers won't compare like for like, they'll just pick up the cheapest option.
Anyone even vaguely aware of Apple products is going to be clued up on the capacity based pricing strategy, considering its the only differentiator in Apples product range. So comparing devices based on capacity is fully valid. Spec, connections, OS etc are meaningless. Joe Bloggs consumer is going to see two 10" tablets with x amount of storage for £x.